Mandatory and discretional non-financial disclosure after the European Directive 2014/95/EU an empirical analysis of Italian listed companies' behavior / [electronic book] :
Francesco De Luca.
- First edition.
- online resource (xvi, 128 pages) : illustrations (some color)
Includes bibliographical references and index.
Corporate information -- From voluntary to mandatory non-financial information -- Non-financial information between mandated contents and managerial discretion -- Empirical analysis on the non-financial disclosure of Italian listed companies.
Electronic reproduction.: Emerald. Mode of access: World Wide Web.
9781839825057 (hardback) 9781839825040 (e- book)
Business enterprises--Law and legislation--European Union countries Corporation law--European Union countries Disclosure of information--Law and legislation--European Union countries.